§ 5.17 Federal Tax Liens
Jurisdiction | Arizona |
§ 5.17 – Federal Tax Liens
Pursuant to the Federal Tax Lien Act (“FTLA”), 26 U.S.C. §§ 6321 to 6327, when a taxpayer fails to pay his or her taxes, the United States is granted a lien “upon all property and rights to property, whether real or personal, belonging to such person.” 26 U.S.C. § 6321. The lien attaches to causes of action, such as those based upon personal injury. See United States v. Hubbell, 323 F.2d 197, 200 (5th Cir. 1963) (concluding, in an action to quash a notice of tax levy, that a tort claim is “property” or “rights to property” subject to a federal tax lien); cf. 26 U.S.C. § 6323(b)(8) (excluding reasonable attorney’s fees from a federal tax lien against a judgment or settlement of a claim).
The FTLA provides the lien arises as a matter of law “at the time the assessment is made” and continues...
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- § 5.1 Non-Statutory Consensual Liens
- § 5.2 Healthcare Provider Liens
- § 5.3 State Medical Care Cost Recovery Act (“MCCRA”) Claims
- § 5.4 County Healthcare Recovery Rights
- § 5.5 Workers' Compensation Recovery Rights
- § 5.6 Medical Payments (“Med Pay”) Insurer Liens
- § 5.7 Child Support Claims and Limited Income Withholding Orders (“LIWOs”)
- § 5.8 Medicaid | Arizona Health Care Cost Containment System (“AHCCCS”) Recovery Rights
- § 5.9 Medicare Recovery Rights (Medicare Parts A and B)
- § 5.10 Medicare Advantage Plan (“MA Plan”) and Prescription Drug Plan Recovery Rights (Medicare Parts C and D)
- § 5.11 Employee Retirement Income Security Act (“ERISA”) Plan Recovery Rights
- § 5.12 Federal Employee Health Benefits Act (“FEHBA”) Plan Recovery Rights
- § 5.13 Federal Medical Care Recovery Act (“FMCRA”) Claims
- § 5.14 Federal Third-Party Payer Claims
- § 5.15 Department of Veterans Administration (“VA”) Recovery Rights
- § 5.16 Federal Employees' Compensation Act (“FECA”) Claims
- § 5.17 Federal Tax Liens
- § 5.18 State Tax Liens
- § 5.19 Criminal Restitution Liens
- § 5.20 Attorneys' Liens
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